Circular 230 § 10.52
Violations subject to sanction.
CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 59 FR 31528, June 20, 1994
A practitioner may be disbarred or suspended from practice before the Internal Revenue Service for any of the following:
(a) Willfully violating any of the regulations contained in this part.
(b) Recklessly or through gross incompetence (within the meaning of
§ 10.51(j)) violating
§ 10.33 or
§ 10.34 of this part.